Does size matter? The influence of large clients on office-level auditor reporting decisions

By J. Reynolds, Jere R. Francis. 2000

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The empirical relationship between ownership characteristics and audit fees (2007, background): “5 Reynolds and Francis (2001) suggest that reputation protection and litigation risk dominate auditor’s reporting behavior.”
Do the Big 4 and the Second-tier firms provide audits of similar quality? (2010, methodology): “Prior research (e.g., DeFond and Jiambalvo, 1994; Reynolds and Francis, 2000; Sweeney, 1994) suggests that financial distress is positively associated with abnormal accruals.”
Culture and auditor choice: A test of the secrecy hypothesis (2008, background): “Please refer to DeFond and Jiambalvo (1993), Craswell et al. (1995), Francis and Krishnan (1999), Reynolds and Francis (2000), Hope (2003b), and Khurana and Raman (2004) for further evidence and references. vices to high-risk clients without appropriate compensation.”
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, background): “…income-increasing accruals or income-decreasing accruals to meet earnings targets, consistent with previous studies (e.g., Warfield et al., 1995; Reynolds and Francis, 2000; Klein, 2002; van Tendeloo and Vanstraelen, 2005; Wang, 2006; Bowen et al., 2008), the magnitude of absolute discretionary…”